Work of the architect Abraham Zabludowsky. Located close to the Rodolfo Landeros Gallegos park, its architectural design is of modernist style. A majestic stage with a capacity of 1650 spectators. This theater opened its doors to public in August 16, 1991 with a operetta spectacle. It is considered to be the maximum stage to promote the art and the culture in the city. During the national fair of San Marcos, in this enclosure folkloric spectacle known as "ferial" is presented; as well as: classic music concerts and popular music, theatre plays, ballet, etc.

The theatre has a very wide esplanade that includes a parking lot for 300 vehicles and gardens that make of the place an ecological space. The building consists of foyer, room and scene. In the first one stands out the cylindrical couple columns shaped lobby.

In the interior, the enclosure becomes more wide thanks to a gallery that spreads over the whole front and to which one accedes for a couple of stairs on both sides of the first section; it is limited by the cafeteria, in a corner, and the rest rooms, in the other corner.

The access to the living room of the first floor is through the first section of the foyer. In every lateral corridor there are five doors that distribute the traffic to the armchairs. The second floor rooms consists of a gallery and six theater boxes, each one with capacity for six spectators. The room has capacity for 1650 persons. It is equipped with air conditioning, sound and digitalized lighting.

The stage is 49.2 ft (15 meters) of width and 42.6 ft (13 meters) of depth; this theater possesses the most advanced facilities for the functioning of the most sophisticated theatres.